11/18/2010 @ 1:45PM

In Pictures: 10 Highest State Income Tax Rates For 2011

No. 3: California

Top rate: 10.3%

On: Taxable income over $1 million for all filers.

A two-year 0.25% increase in all rates expires Dec. 31, 2010, so the rate on income over $94,111 for a married couple and $47,055 for a single reverts to 9.3%. On top of that, income over $1 million is hit with an extra 1% tax to fund mental health care, a change voters approved in 2004. With Democratic governor-elect Jerry Brown facing a $6 billion deficit, don’t rule out more tax hikes.